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6-17-913. Audits of accounts.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-17-913. Audits of accounts.
(a) The accounts of all school districts shall be audited annually by Arkansas Legislative Audit or a certified public accountant.
(b) Where audits are made by a certified public accountant, a certified copy of the audit shall be distributed to the school district, the Department of Finance and Administration, the Division of Career and Technical Education, and the Division of Elementary and Secondary Education.
(c)(1) Arkansas Legislative Audit shall provide a copy of every audit report performed on each school district to the county clerk of the county in which the school district is located.
(2) The county clerk shall keep a copy of the audit reports performed on the school district on file for at least two (2) years.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-17-913
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:6-17-913
Source file: gov.ar.code.title.06.odt
Pages: Not recorded – Not recorded
Passage SHA-256: c3d21e227fdf534d2cccfe246fac813ebfc01f1da7b274d76e7e5ab274cc0aad
Source location: content.xml paragraph 13905
Stored source content
6-17-913. Audits of accounts.
(a) The accounts of all school districts shall be audited annually by Arkansas Legislative Audit or a certified public accountant.
(b) Where audits are made by a certified public accountant, a certified copy of the audit shall be distributed to the school district, the Department of Finance and Administration, the Division of Career and Technical Education, and the Division of Elementary and Secondary Education.
(c)(1) Arkansas Legislative Audit shall provide a copy of every audit report performed on each school district to the county clerk of the county in which the school district is located.
(2) The county clerk shall keep a copy of the audit reports performed on the school district on file for at least two (2) years.
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